Question

• Judy Young is 58 years old

• Judy is single, is not disabled, and has no dependents

• In 2017, she had earnings from her job of $24,300 • Judy has participated in her employer’s self-only HDHP coverage since June 1, 2017 when she started a new job

• Judy was an eligible individual all year

• Judy asked the HSA trustee from her previous job to transfer the balance of $2,000 into the HSA at her new job

• In 2017, Judy contributed $975 to her HSA

• In 2017, Judy took funds from her HSA to pay the following expenses: – Insulin $275 – Doctor visit $185 – Yoga classes $300 – Prescription medicine $225 – Premiums for COBRA coverage $425

• Judy is a U S citizen and has a valid Social Security number

1. Judy will report her HSA contribution on Form 8889, line 2

a True

b False

2. Judy will receive Form 1099-SA that reports her HSA distribution

a True

b False

3. Which of the following expenses will not be included on Judy’s Form 8889,

line 15?

a Insulin

b Doctor visit

c Premiums for COBRA coverage

d Yoga classes

Answer 1